In the Transition and Restructuring section, we published two articles. A duo of authors, V. Milovanović and S. Janošević, analyzed quality management as a tool for value creation. Until recently researchers have concentrated on operational and tactical aspects of the analyzed problem. The specificity of this empirical study is its focus on the strategic perspective. The authors confirmed that in this field questions matter more than answers. In the second article from this section, a trio of authors led by V. Lukić used factor analysis followed by regression analysis to explore mobile banking in the segment of young adults.
The Finance and Investment section also comprises two articles. In her paper, M. Pantelić presents an empirical test of implementation of fair value accounting in Serbia. The analysis was structured according to the size of companies pursuant to the Law on Accounting (large, medium-sized and small). B. Čegar’s research topic was the comparative analysis of legal settings for interim financial reporting in case of Southeast Europe. The comparison between IAS 34 and US ASC 270 is particularly important.
In the Marketing section, a trio of authors led by K. Radosavljević discussed the role of marketing channels in the field of agri-food products. International benchmarking with empirical justification of key performance indicators was conducted with the help of the Minitab software. The last article in this issue written by S. Mašić et al. is dedicated to consumers’ proclivity towards posting online reviews in hospitality industry as one of the fastest growing industries in the global economy.